TMI Blog1987 (11) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... onferred by sub-section (1) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes an exemption in respect of the tax payable by any dealer under the said Act on the sale of- (1) bangles (other than those made wholly or partly of any metal), (2) cattle feed, and (3) firewood." There was an amendment to this notification on 23rd March, 1974, and the amendment notification reads as follows: "In exercise of the powers conferred by sub-section (3) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes the following amendment to the Revenue Department Notification No. II(1)/Rev/386(g)/74, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Government in their order dated 23rd March, 1974 and therefore, the tax revision case is dismissed. There will be no order as to costs." 2.. On 12th April, 1979, there had been a further amendment and the amendment notification runs as follows: "In exercise of the powers conferred by sub-sections (1) and (3) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes the following amendment to the Revenue Department Notification No. II(1)/Rev/ 386(g)174 dated the 4th March, 1974, published in Part II-Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 4th March, 1974, as subsequently amended: AMENDMENT.-In the said notification, for item ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1979, has, in fact altered the position in that rice bran, wheat bran and husk, etc., will have the benefit of the exemption only if they are sold separately and further without an admixture of molasses and salt, and the rulings of this Court referred to above cannot be invoked by the petitioner to have the benefit of the exemption. The amendment Notification dated 12th April, 1979, as we could see from the extract made above speaks about rice bran, wheat bran, husk and dust of pulses and grams, apart from hay or straw and green grass. The expressions "cattle feed" occurring earlier have been omitted. But the commodities enumerated even earlier remain the same, except for additions of hay or straw and green grass. The exclusions set out ear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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